Skip to main content
Log in

Normative and positive theories of international cost sharing: The case of the Netherlands

  • Published:
De Economist Aims and scope Submit manuscript

Summary

In recent years co-operative ventures between countries have proliferated. The financing of this activity by membership contributions extends the problems of tax incidence to the international level. The authors analyse the Netherlands' financial contributions to several international organizations in an attempt to specify criteria on which these payments are based. They conclude that the conventional normative approaches to intergovernmental tax. arrangements are of limited relevance and argue for a closer scrutiny of the procedures by which cost-sharing schedules are determined. To this end they specify and test a simple bargaining model explaining the variation in cost-sharing bases between organizations.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Similar content being viewed by others

References

  1. Alexandrowicz, C H.,World Economic Agencies, Law and Practice, London, 1962.

  2. Dodsworth, J R., ‘Cost-Sharing in the European Communities,’Public Finance/Finances Publiques, 29 (1974), pp. 137–151.

    Google Scholar 

  3. Kravis, I. B. andM. W. S. Davenport, ‘The Political Arithmetic of International Burden-Sharing,’Journal of Political Economy, 71 (1963), pp. 309–330.

    Google Scholar 

  4. Musgrave, R A.,The Theory of Public Finance, New York, 1959.

  5. Peacock, A. T., ‘The Public Finance of Inter-allied Defence Provision,’ inEssays in Honor of Antonio Vito de Marco, Bari, 1972.

  6. Pincus, J.,Economic Aid and International Cost Sharing, Baltimore, 1965.

  7. Price, J. E., ‘The “Tax” Burden of International Organizations,’Public Financel Finances Publique, 22 (1967), pp. 496–519.

    Google Scholar 

  8. Schelling, T. C.,International Cost-Sharing Arrangements, Essays in International Finance, No. 24, Princeton, 1955.

Download references

Author information

Authors and Affiliations

Authors

Additional information

The major part of this paper was completed when the authors were members of the Public Sector Studies Programme at the University of York. They gratefully acknowledge the financial assistance received from the S.S.R.C.

Rights and permissions

Reprints and permissions

About this article

Cite this article

Diamond, J., Dodsworth, J.R. Normative and positive theories of international cost sharing: The case of the Netherlands. De Economist 124, 403–421 (1976). https://doi.org/10.1007/BF01675918

Download citation

  • Issue Date:

  • DOI: https://doi.org/10.1007/BF01675918

Keywords

Navigation